Article 18 - Artistes and athletes - Syria (Old - Effective upto 31-3-2009)

Article 18 : Artistes and athletes 1. Notwithstanding the provisions of articles 15 and 16, income derived by public entertainers (such as theatre, motion picture, radio or television artistes and musicians) or athletes from their personal activities as such may be taxed in the Contracting State in which these activities are exercised : PROVIDED that such income shall not be taxed in the said Contracting State if the visit of the public entertainers or athletes to that State is directly or indirectly supported, wholly or substantially, from the public funds of the Government of the other Contracting State. 2. For the purpose of this Article, the term "Government" shall include any local or statutory authority of either Contracting State and, in the case of India, any State Government also.